Results 91 to 100 of about 197,513 (312)
Valori e ValutazioniThe ACCRUAL reform outlined by the implementation of the EU Council Directive 2011/85/EU for defining accounting principles and standards in public administrations also involves Italian artistic and cultural heritage assets.
Alessandra Oppio +2 more
doaj +1 more source
How Much Does the UK Invest in Intangible Assets? [PDF]
We attempt to replicate for the UK the Corrado, Hulten and Sichel (2005, 2006) work on spending on intangible assets in the US. Their work suggests private sector expenditure (investment) on intangibles is about 13% (11%) of US GDP 1998-2000, with ...
Jonathan Haskel, Mauro Giorgio Marrano
core
The Current Status of Social Risks on Educational Systems. An Analysis Through Social Media [PDF]
, 2018 Este trabajo ha sido publicado en las actas del citado congreso, y revisados los documentos donde ha sido publicado, no se muestran impedimentos legales para que pueda ser publicado el documento.Social Risk in education such as bullying, are usually ...
De Amicis, Leyla +8 more
core +6 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Measuring intangible capital and its contribution to economic growth in Europe [PDF]
This study describes the state of the art in the measurement of intangible capital and its contribution to economic growth, with a focus on an international comparison of intangible capital deepening among eleven advanced economies.
Corrado, Carol +3 more
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Niematerialne zasoby banków jako źródło ich wartości [PDF]
, 2008 The paper discusses the role of intangibles in banks' value creation. It was assumed that since the banks book value is a close approximation of their net assets value, the observed difference between market value and book value of banks is a result of
Marcinkowska, Monika
core
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Intangibles mismeasurements, synergy, and accounting numbers : a note. [PDF]
For the last two decades, authors (e.g. Ohlson, 1995; Lev, 2000, 2001) have regularly pointed out the enforcement of limitations by traditional accounting frameworks on financial reporting informativeness.
Bry, Xavier +2 more
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Organizational Resilience to Exogenous Shocks: The Role of Environmental Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This research examines the influence of environmental performance on organizational resilience during an exogenous shock. Drawing on the natural resource–based view, a sample of 3920 firms from 11 sectors and 19 countries is analyzed. This study employs OLS regressions and Cox proportional hazard models to test the effect of environmental ...
Tim Schroll
wiley +1 more source